Audit Reports

The Audit Office of the Velocity Interoperability Network publishes every report it issues. A report is laid before the Network Assembly and published on this page on the same day. Each report states the scope of the audit, the standards applied, the findings, the recommendations and the response of the audited body. Reports are numbered in the order in which they are published, with the year of publication as a prefix.

The six reports published on 6 September 2026 record the findings of the readiness reviews carried out during the transition period from 10 August to 5 September 2026 by the interim audit team drawn from the internal audit functions of member organisations. The Office has adopted these reviews as its own, applied the Auditing Standards of the Network to them, and published them as its first reports.

6

Reports published on 6 September 2026

24

Recommendations made, of which 19 accepted in full

27

Days of fieldwork during the transition period, 10 August to 5 September 2026

70

Departments and network services whose records were examined

Register of published reports. The register lists every report in the order of publication. It will be extended as the audits in the Audit Programme are completed.

Summary of findings. The summaries below are taken from the reports themselves. The recommendations of each report, and the response of the body to which they are addressed, are set out in the register of recommendations.

Opening balances of the Network

Member organisations transferred 18,600 asset records held in 31 separate registers. Of these, 214 could not be traced to a physical asset or a supporting document, and the liabilities transferred by nine organisations had not been formally confirmed by them at 5 September. The report finds the remaining records reliable and recommends that the registers be reconciled to the opening balance sheet and that every transferring organisation confirm its liabilities in writing. Four recommendations, all accepted.

Report 2026-01 · Financial audit · 6 September 2026

Readiness of departmental accounting systems

Of the 26 departments, 22 had an accounting system in operation and reconciled to their opening balances on 5 September; four went live without a completed review of user access. Departments use five different charts of accounts, which will complicate the consolidation of the Network's first accounts. The report recommends completing the outstanding access reviews and adopting a single chart of accounts. Five recommendations: four accepted and one accepted in part.

Report 2026-02 · Systems audit · 6 September 2026

Transfer of staff records and payroll

Records for 16,900 staff were transferred to the Network. In 1,120 cases no signed contract of employment was on file, and in seven departments the same officer could both enter and approve payroll changes. Pay was correctly calculated in every one of the 400 cases sampled. The report recommends verification of the incomplete records before the first pay run and the segregation of payroll duties. Four recommendations, all accepted.

Report 2026-03 · Compliance audit · 6 September 2026

Establishment of the departmental estate

On 6 September 2026 the Network occupies 143 premises under 96 leases. Twenty-eight leases were not held centrally and their terms could not be confirmed, and inventories of furniture and equipment were incomplete at 41 premises. The report recommends a central estate register recording every lease, its term and its rent, and the completion of inventories by the end of the year. Three recommendations, all accepted.

Report 2026-04 · Financial audit · 6 September 2026

Governance arrangements of the network services

Of the 44 network services, 31 had a constituted board or governing committee at establishment and 13 did not; nine had an audit committee. Twelve departments had published a scheme of delegation setting out who may commit expenditure. The report recommends that every service appoint an audit committee and that every department publish its scheme of delegation. Four recommendations: one accepted, two accepted in part and one under consideration.

Report 2026-05 · Governance audit · 6 September 2026

Procurement during the transition period

A total of 412 contracts were awarded during the transition period. Of these, 37 were awarded without competition and without a recorded justification, and eight exceeded the interim thresholds above which approval by the Procurement Office was required. The remaining contracts were properly let. The report recommends that the 37 contracts be regularised or re-let and that the eight be reported to the Assembly. Four recommendations: three accepted and one under consideration.

Report 2026-06 · Compliance audit · 6 September 2026

Obtaining a report. Copies of any report are supplied by email on request to contact@audit.gov.vin. Requests should quote the report number. Reports are supplied in an accessible format on request. Information that was withheld from a published report on the grounds of security or personal privacy is not supplied.

For how the audits behind these reports were conducted, see How We Audit; for the standards applied, see Auditing Standards.